1. There shall be a Comptroller and Auditor General of India, appointed by the President by warrant under his hand and seal.

2. The administrative expenses of the Office of the Comptroller and Auditor General, including salaries, allowances and pensions payable to or in respect of persons serving in that office, shall be charged on the Consolidated Fund of India.

Following are the paragraphs related to the Comptroller and Auditor General of India.

- Article 148 – Comptroller and Auditor General of India

- Article 149 - Duties and powers of the Comptroller and Auditor General of India

- Article 150 - Format of accounts of the Union and the States

- Article 151 – Audit report

The statement "Army" is incorrect. The army is, in fact, an essential element of the State. The elements of the State typically include population, territory, government, and sovereignty. The army, or the military, is part of the government's structure and is responsible for national defense, making it a crucial component of the State apparatus.